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CONFISCATION OF SEIZED VEHICLES UNDER ABKARI ACT

The officer seizes vehicles under the provisions of the Abkari Act produces the same before the Authorized Officer (Deputy Commissioner of Excise of the Divisions concerned) without any delay. If the Authorized Officer is satisfied that an offence under Abkari Act has been committed in respect of or by means of that property and that  such property consists of any receptacle or package, the Authorized Officer may order confiscation of all contents.  Before confiscation a notice is given in writing to the owner of the vehicle, he is given an opportunity of making a representation, also he is given an opportunity of being heard in the matter. If the Authorized Officer is satisfied that the vehicle was used without the knowledge or connivance of the owner and he had taken all reasonable and necessary precautions against such use, he shall release the vehicle to the owner and if not he can confiscate the vehicle under Sec 67 B of Abkari Act.
Any person aggrieved by the order shall have the right to file appeal under Sec. 67 E of Abkari Act to the Additional Excise Commissioner (Enforcement). The appellate authority shall after giving an opportunity to the   appellant to be heard, if he so desires, and after making such further inquiry as may be necessary, pass such order he thinks, confirming, modifying or annulling the order appealed against.
Excise Commissioner may before the expiry of thirty days from the date of order passed under Section 67 B or Section 67 E may pass such order if he deems fit under Sec. 67 F. An order of the Excise Commissioner in this regard shall be final and shall not be called in question in any court.
After completing the above formalities the Deputy Commissioner of the Divisions concerned will take urgent steps to dispose the confiscated vehicles through auction by fixing the market value of the vehicle by the Mechanical Engineer.
If the RC Owner of the confiscated vehicle desires to take the vehicle the same may be released to him under Rule 4 (1) (a) and (b) of the Kerala Abkari (Disposal of confiscated Articles) Rule 1996.
When an order for confiscation of any property has been passed under section 67 B or section 67 E or section 67 F and such order has become final in respect of the whole or any portion of such property, such property or portion thereof, as the case may be, shall vest in the Government free from all encumbrances.
The Commissioner of Excise may, with the previous sanction of the Government, retain or allow confiscated vehicles which are vested in Government free from all encumbrances, for the use of the Excise or other Department and the value thereof, as assessed by the competent authority, shall be credited to the departmental revenue by per contra debit to the expenditure head of account of the other Departments to which the confiscated articles is allotted.  If the Government deems it necessary to do so in public interest, it may, by order, allot any confiscated vehicle, free of cost, to a Government Department or an institution functioning under it, under rule 23 of Kerala Abkari (Disposal of Confiscated Articles) Rules 1996.